TIME LIMIT TO ISSUE NOTICE U/S 143 (2) & 142(1)

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s zafarulla khan (Querist)
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19 March 2009 My Assessee has filed his Income Tax retunrs for the Assessment year 2003-2004 ison 31.10.2004.

My question is : what is the time limit for Assessing officer to issue notice u/s 143(2) & 142 (1).

Please suggest me .

Thank you

CA Akshat

CA Akshat (Expert)
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20 March 2009 the scrutiny notice should be served within 1 year of the completion of the month in which return has been filed.....
i.e. in short in your case, the scrutiny notice can be come till 31.10.2005

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SANJAY VERMA

SANJAY VERMA (Expert)
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21 March 2009 Currently,Scrutiny notice can be served within nine month from the end of the year in which return was filed.

taxindiaconnect

taxindiaconnect (Expert)
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30 April 2009 The provision as then existed which are applicable in this case are rigthly narrated by akshat. Agree with him. Sanjay is also corret, however for the AY 08-09 only and not before that.